Navin Tent House Vs State of Rajasthan (Rajasthan High Court)
Challenge to GST Assessment Order
Navin Tent House filed a writ petition before the Rajasthan High Court challenging the assessment order dated 03.06.2026. The petitioner contended that the order was passed without considering its reply and without granting a requested personal hearing, contrary to Section 75(4) of the Central Goods and Services Tax Act, 2017.
The respondents had issued a show-cause notice dated 24.03.2026 under Section 74(1) concerning tax, interest and penalty for Financial Year 2022-23. The notice prescribed 24.04.2026 as the due date for filing a reply. The petitioner filed its reply on 06.05.2026 along with a written request for personal hearing. The respondents subsequently passed the adverse assessment order on 03.06.2026.
Petitioner’s and Respondents’ Submissions
Petitioner’s Submissions
The petitioner submitted that Section 75(4) requires an opportunity of personal hearing where a written request is made or an adverse order is contemplated. Although its reply and hearing request were filed after the prescribed reply date, the petitioner argued that the authorities could not ignore them because no ex parte order had been passed when they were submitted.
The petitioner also pointed out that the assessment order recorded that no reply had been filed, despite the reply dated 06.05.2026 being available before the order was passed.
